Proposed new commentary on Article 5 : paragraphs 1 to 15.13 : note / by the Working Group on Definition of Permanent Establishment
2010
Files
Notice détaillée
SymboleE/C.18/2010/5
TitreProposed new commentary on Article 5 : paragraphs 1 to 15.13 : note / by the Working Group on Definition of Permanent Establishment
AccèsEnglish: E_C.18_2010_5-EN - PDF ; Español: E_C.18_2010_5-ES - PDF ; Français: E_C.18_2010_5-FR - PDF ; Русский: E_C.18_2010_5-RU - PDF ; العربية: E_C.18_2010_5-AR - PDF ; 中文: E_C.18_2010_5-ZH - PDF ;
Ordre du jour
E/C.18/2010/1 3 Discussion of substantive issues related to international cooperation in tax matters.
E/C.18/2010/1 3j Definition of permanent establishment: proposed revised article 5 commentary (E/C.18/2010/5 and E/C.18/2010/6).
E/C.18/2010/1 3j Definition of permanent establishment: proposed revised article 5 commentary (E/C.18/2010/5 and E/C.18/2010/6).
Date[New York] : UN, 5 Aug. 2010
Description
18 p.
Notes
"Annex: Proposed amended commentary on Article 5 of the United Nations Model (Paras. 1 to 15.13)": p. 3-18.